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b'We look this week at a difference in application of IRC \\xa7162(k) between the Ninth Circuit Court of Appeals and the United States Tax Court given the Tax Court\'s decision in Ralston Purina v. Commissioner, 131 TC No. 4 that dealt with the taxpayer\'s attempt to claim a deduction for dividends paid to participants in its ESOP when it had to redeem certain stock from the ESOP to pay out terminated participants in that plan.

The materials can be downloaded from http://www.edzollars.com/2008-09-15_ESOP.pdf .

The podcast is sponsored by Leimberg Information Services, located on the web at http://www.leimbergservices.com .
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